The following profit and loss account and balance sheet extracts from the accounts of J D Wetherspoon have been downloaded from the FAME (Financial Analysis Made Easy) database:

PROFIT & LOSS ACCOUNTS 31/07/2004 31/07/2003 31/07/2002 31/07/2001 Turnover 787,126 730,913 601,295 483,968 Total Expenses 0709,498 0655,930 0531,210 0425,588 Operating Profit 77,628 74,983 70,085 58,380 Other Income 592 810 749 1,247 Exceptional Items 07,758 Profit (Loss) before Interest 70,462 75,793 70,834 59,627 Interest Paid 024,146 019,654 017,266 015,310 Profit (Loss) before Tax 46,316 56,139 53,568 44,317 Taxation 017,042 019,744 018,152 014,457 Profit (Loss) after Tax 29,274 36,395 35,416 29,860 BALANCE SHEETS Fixed Assets Tangible Assets 783,574 773,823 745,041 625,903 Current Assets Stock & W.I.P. 12,009 9,601 8,594 7,503 Bank & Deposits 9,660 15,160 13,609 9,791 Other Current Assets 22,835 17,766 16,122 13,991 Current Assets 44,504 42,527 38,325 31,285 Current Liabilities Trade Creditors 052,661 053,066 054,352 050,418 Short Term Loans & Overdrafts 025,000 024,799 024,831 Total Other Current Liabilities 072,707 057,496 043,736 031,547 Current Liabilities 0150,368 0135,361 0122,919 081,965 Total Assets 828,078 816,350 783,366 657,188 Total Assets less Cur. Liab. 677,710 680,989 660,447 575,223 Long Term Liabilities Long Term Debt 0322,219 0299,221 0291,618 0251,368 Total Other Long Term Liab. 066,537 063,140 058,696 050,016 Long Term Liabilities 0388,756 0362,361 0350,314 0301,384 Total Assets less Liabilities 288,954 318,628 310,133 273,839 Shareholders Funds Issued Capital 3,783 4,149 4,292 4,224 Total Reser ves 285,171 314,479 305,841 269,615 Shareholders Funds 288,954 318,628 310,133 273,839 Required:
Prepare a table in following FAME Profile Report format:
PROFILE 31/07/2004 31/07/2003 31/07/2002 31/07/2001 12 months 12 months 12 months 12 months 12 months Turnover Profit (Loss) before Taxation Net Tangible Assets (Liab.)
Shareholders Funds Profit Margin (%)
Return on Shareholders Funds (%)
Return on Capital Employed (%)
Liquidity Ratio Gearing Ratio (%)
Number of Employees Note that the ratios are to be calculated as in the FAME Repor t where they are defined as follows:
Return = Profit before tax; Capital Employed = Total assets less liabilities;
Gearing ratio = (Long-term liabilities = Short-term loans)/Shareholders funds